{"data":{"id":"us/27-cfr-31.223","jurisdiction":"us","citation":"27 CFR 31.223","heading":"Records and reports.","body":"The provisions of subpart J of this part regarding records and reports relating to liquors for domestic use also apply to export transactions permitted under this subpart.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 31—ALCOHOL BEVERAGE DEALERS","Subpart M—Distilled Spirits for Export with Benefit of Drawback"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"45f4ff6df651964da0fc087832f1722dbbd21bb99e3d9b067b87f8527f2bd6e5","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-31.221","next":"us/27-cfr-31.231"},"notice":"GroundRules: Original legal text. Not legal advice."}